2018 (7) TMI 1442

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....h. Tushar Jalan, Advocates for the appellant Sh. G. R. Singh, AR for the Respondent ORDER Per: V. Padmanabhan: The present miscellaneous application for restoration of appeal has been filed against the Final Order dated 02.01.2013 in which the appeal filed by the appellant was rejected alongwith CoD and stay applications. This Final Order was challenged before the Hon'ble Rajasthan Hig....

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.... appellant in advance. Revenue was of the view that service tax is liable to be paid by the appellant on the amount so received under the category of "sale of space or time for advertisement services" defined under Section 65 (105) (zzzm) of the Finance Act, 1994 which was included in the statute book w.e.f. 01.05.2006. Accordingly, show cause notice was issued and both the adjudicating authority ....

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....he space in its capacity as a local self government for the city of Jaipur in terms of Article 289(1) of the Constitution of India, the consideration received is accounted as State Income and hence the same is immune for taxation by the Central Government. 4. Ld. AR appearing for the Revenue justified the impugned order and his submissions are as under:- (i) The period for which the service ....

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....e statute book w.e.f. 01.05.2006. The auction carried out by the appellant for licensing of hoarding was on 21.04.2006 and at the time the entire consideration for the period of contract i.e. 01.06.2006 to 31.03.2007 was received by the appellant. In other words, during the period on or after 01.05.2006, the appellant did not receive any consideration even though the service was to be provided for....